SATARA ZILLA DAK KARMACHARI SAHAKARI PATHSANSTHA,NEAR SURUCHI BANGLOW, SHUKRAWAR PETH, SATARA V. ASSESSING OFFICER WARD 2, AAYKAR BHAWAN, MANJUNATH MANOR, PAWAI NAKA, SATARA

ITA 2829/PUN/2025

AI Insights

The case involves Satara Zilla Dak Karmachari Sahakari Pathsanstha, a cooperative society, which appealed against the order of the CIT(A)/NFAC that dismissed their appeal as barred by limitation. The original dispute arose from an assessment order under sections 144, 143(3A), and 143(3B) of the Income Tax Act, which disallowed a deduction of Rs. 43,54,979 claimed under section 80P for the Assessment Year 2018-19. The assessee argued that a similar deduction was allowed in a previous assessment year. The ITAT noted that the assessment and subsequent procedural steps were affected by the COVID-19 pandemic, leading to delays and non-compliance issues. The Tribunal, considering the circumstances and precedents, decided to condone the delay and remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831873 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 26-11-2025
• Other Referred Cases: Collector Land Acquisition vs. MST Katiji (1987) 167 ITR 471 (SC), Inder Singh vs. The State of Madhya Pradesh (2025) INSC 382
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHASHANK OJHA VIRTUAL
• Assessee Lawyers: RAJKUMAR DOSHI
• Keywords: Additional evidence; Reasonable cause
• Section: 144; 142(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2829/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2018-19 Satara Zilla Dak Karmachari Sahakari Pathsanstha, 117/B, Near Suruchi Banglow, Shukrawar Peth, Satara- 415002. PAN : AAPAS2980K Vs. ITO, National e- Assessment Centre, Delhi. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 24.09.2025 which is arising out of the assessment order u/s 144 r.w.s. 143(3A) & 143(3B) of the Act for Assessment Year 2018-19 framed on 12.04.2021 by the ITO, National e-Assessment Centre, Delhi. 2. The effective grounds of appeal raised by the assessee is against the disallowance of deduction of Rs.43,54,979/- claimed u/s 80P of the Act. In the grounds of appeal, the assessee also stated that in its own case for A.Y. 2020-21, Ld. CIT(A) has allowed the deduction u/s 80P of the Act. Further, the request has been made Assessee by : Shri Rajkumar Doshi Revenue by : Shri Shashank Ojha (Virtual) Date of hearing : 13.01.2026 Date of pronouncement : 22.01.2026 Printed from counselvise.com ITA No.2829/PUN/2025 2 for admission of additional evidences, if any, required in support of above grounds of appeal. 3. With the assistance of both the sides, it is noticed that the appeal before Ld. CIT(A)/NFAC was barred by limitation of 1095 days and Ld. CIT(A)/NFAC has not condoned the delay and dismissed the appeal in limine being barred by limitation. It is also observed that the assessment order has been passed u/s 144 on 12.04.2021 i.e. during the Covid-19 Pandemic period. Ld. counsel for the assessee had made reference to the paper books furnished on 08.01.2026 in support of its claim that the deduction u/s 80P of the Act deserves to be allowed. However, Ld. Department Representative has no objection if the issues are restored to the file of Ld. Jurisdictional Assessing Officer for de novo adjudication. 4. I have heard rival contentions and perused the records placed before me. I observe that the assessee is a cooperative society and filed its return of income for A.Y. 2018-19 on 26.09.2018 declaring income of Rs.1,21,880/- after claiming deduction u/s 80P(2)(a)(i) at Rs.43,54,979/-. Case selected for limited scrutiny for examining the investments/advances/loans and deduction under Chapter VI-A. Statutory notices u/s 143(2) and 142(1) were duly served upon the assessee. I note that the assessee was issued notices during the Covid-19 Pandemic period as discernable from page no.2 of the Printed from counselvise.com ITA No.2829/PUN/2025 3 assessment order which indicates that the assessee was asked to make compliance on four dates fixed for 30.11.2020, 25.12.2020, 07.01.2021 and 25.01.2021. Admittedly, during the Covid-19 Pandemic period there were restriction of movement of general public and the assessee had a reasonable cause for not replying to the notice issued by the Assessing Officer, which resulted into passing of best judgement assessment. Further, on account of Covid-19 Pandemic, the appeal filed by the assessee before Ld. CIT(A) was delayed by 1095 days. Though the maximum portion of the delay accounts for Covid-19 Pandemic period but apart from other there were other reason also including not accessing the e-mail and unaware of passing of assessment order. On going through reasons for delay in fling of the appeal before Ld. CIT(A), I find that the delay has not intentional and assessee has not gained anything from delaying the appeal. Therefore, in view of the judgement of the Hon’ble Apex Court in the case of Collector Land Acquisition vs. MST Katiji (1987) 167 ITR 471 (SC) and Inder Singh vs. The State of Madhya Pradesh (2025) INSC 382 dated 21.03.2025, I hereby condone the delay in filing of appeal before Ld. CIT(A). 5. So far as merits of the case are concerned, I observe that in absence of any reply by assessee, Ld. JAO could not examine the Printed from counselvise.com ITA No.2829/PUN/2025 4 claim of the assessee presented before me. I therefore deem it appropriate to restore all the issues raised in the instant appeal to the file of Ld. JAO for de novo assessment and to examine the claim of deduction u/s 80P(2)(a)(i) of the Act and decide in accordance with law. Needless to mention here that fair and proper opportunity shall be granted to the assessee. Effective grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 22nd day of January, 2026. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 22nd January, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "